Single Wall Corrugated Cardboard Sheets

Single wall corrugated paperboard sheets consist of a fluted corrugating medium glued between two flat linerboards, typically in sizes like 48x96 inches. They fall under HTS 4808.10.00.00 as corrugated paperboard, whether or not perforated, used primarily for fabricating boxes and packaging. The corrugation provides structural strength for cushioning during shipping.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+35.0%35%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

4805.11.00Same rate: 35%

If used as fluting medium before lamination

Unlaminated semichemical fluting paper falls under 4805.11 if meeting specific hardwood fiber and CMT crush resistance criteria.

4819.10.00Same rate: 35%

If converted into boxes or containers

Once cut, folded, or assembled into cartons, it becomes classified as paper boxes under heading 4819.

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Import Tips & Compliance

Verify corrugation type (A, B, C flute) and basis weight meet US standards; test for burst strength if required by buyer specs

Provide mill test reports certifying it's plain corrugated paperboard, not converted into boxes (which fall under Chapter 48 headings like 4819)

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